This report noted that the Minimum Foundation Program (MFP) provided financing for public school operations. Funds were available for teachers’ salaries, pupil transportation, school administration, and special needs of the schools. The amount of MFP money received by a local school district was determined by average daily (pupil) attendance. The purpose of the study was to determine how effectively the MFP was administered by the Department of Education and to review conformity of program administration with legislative intent.
The report noted that fall public school enrollment was declining, that the state was bearing an increasingly larger percentage of the total cost of public school operations, and that some 1,195 teachers in Mississippi did not hold valid teacher certificates in the subjects they taught the major part of the day. The audit also found inadequate budget preparation and control procedures at the school district level and only fair internal control over receipts and disbursements of school district funds. Another problem was nonconformance with MFP regulations concerning payment of teachers.
The Legislature should consider changes in the methods of local funding and the allocation of funds to the districts. Also recommended to be considered were the consolidation of school districts into larger units and the provision for greater fiscal independence to local school districts. A special study to provide a teacher pay increase was included in the report.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.